Supreme Court · 1980 INSC 177 · Decided 10 September 1980
Indian Oil Corporation LTD. & ANR. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1980 INSC 177 · [1981] 1 S.C.R. 673
- Case number
- WRIT PETITION (CIVIL) No. 444/1979
- Decided
- 10 September 1980
- Bench
- A.C. GUPTA, S. MURTAZA FAZAL ALI, P.S. KAILASAM (3-judge bench)
- Outcome
- Case Allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
Sales Tax legislation-Central Sales Tax Act, 1956-Section 3(1)-Factory fin Barauni in Bihar-Naphtha sent by pipeline from Barauni to Kanpur in U.P.-Orders placed pursuant to an agreement by the buyer in Kanpur on th~ seller's office in Kanpur-Sale-Whether taxable under the Central Sales Tax of naphtha with its works at Barauni in Bihar while the 5th respondent was . a manufacturer of fertilizers with its factory at Kanpur. The Indian Oil Corporation supplies 673 A B c naphtha to the 5th respondent's fertilizer factory at Kanpur through a pipe- D line. Both the buyer and
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